How many years back can books be rebuilt?

Practically, as far back as bank statements and invoices survive — banks provide historical statements, and counterparties can often re-issue invoice copies. The tax exposure side has statutory time limits, but the accounting reconstruction should cover every open period regardless.

What will the penalties be?

Surcharge is 1.5 percent per month on tax due, capped by law, plus per-return penalties. On a nil-tax period the cost is limited to the penalties; where tax was payable, the surcharge is material — which is why filing sooner is always cheaper.

Will cleanup trigger an audit or investigation?

Voluntary back-filing is a normal correction route and is treated far more leniently than periods discovered in a review. We advise on the sequence that presents the regularisation correctly.

What does a cleanup cost?

It is priced per period by transaction volume and document condition, quoted in writing after the free diagnosis — a company with two open months and one with five open years are different jobs entirely.

English desk

Back accounting and bookkeeping cleanup in Thailand

Back accounting is the work of rebuilding months or years of unkept books from bank statements, invoices and receipts, then filing the open periods so the company is regular again. It is the most expensive way to do bookkeeping and the most common rescue job we take on — the earlier it starts, the smaller the surcharge bill from the Revenue Department.

Request a written quote contact@thailaw-accounting.co.th

Phone +66-94-895-8999 · LINE and email accepted in English.

What this service covers

Document reconstruction

The ledger rebuilt from bank statements, invoice files, receipts and e-filing history, with gaps listed explicitly rather than estimated silently.

Back-period tax filings

Open VAT, withholding and corporate returns prepared and filed, with surcharge and penalty computed so the owner sees the full cost before committing.

Exposure assessment

Where past returns were wrong as well as late, the exposure is quantified and the correction options laid out in writing.

Handover into monthly compliance

Once the backlog is closed, the company moves onto a normal monthly cycle so the position never recurs.

How the engagement runs

1. Free status diagnosis
We map exactly which periods are open, which filings were missed and what source documents exist. This diagnosis defines the written quote.
2. Reconstruction
Period by period, the ledger is rebuilt from the bank trail — the bank statement is the spine, because it does not lie and it does not disappear.
3. Back filings
Returns are filed in the order that manages surcharge exposure, and receipts are archived for the record.
4. Prevention
Document flow, software and the monthly calendar are set up so next year there is nothing to clean up.

Deadlines, rates and filing formats change. Confirm current requirements with the Revenue Department, the Social Security Office and the Department of Business Development, or ask us to confirm them for your case before you rely on a date.

Common situations we are hired for

A company that traded for years without books

The bank trail and the invoice set allow a faithful reconstruction in most cases; what cannot be evidenced is documented as a gap with the position stated.

An accountant who left without handing over

We recover e-filing access, obtain the filing history from the Revenue Department record, and rebuild from the bank statements.

A Revenue Department review letter on old periods

Responding requires reconstructed records; we prepare the evidence file and the reply, and quantify any additional assessment risk.

Cleanup before a sale or closure

Buyers and liquidators both require complete books; the cleanup is sequenced so the transaction is not held up by missing years.

See the English-speaking accounting firm overview, all accounting services or the province pages below.

Questions owners ask first

How many years back can books be rebuilt?: Practically, as far back as bank statements and invoices survive — banks provide historical statements, and counterparties can often re-issue invoice copies. The tax exposure side has statutory time limits, but the accounting reconstruction should cover every open period regardless.
What will the penalties be?: Surcharge is 1.5 percent per month on tax due, capped by law, plus per-return penalties. On a nil-tax period the cost is limited to the penalties; where tax was payable, the surcharge is material — which is why filing sooner is always cheaper.
Will cleanup trigger an audit or investigation?: Voluntary back-filing is a normal correction route and is treated far more leniently than periods discovered in a review. We advise on the sequence that presents the regularisation correctly.
What does a cleanup cost?: It is priced per period by transaction volume and document condition, quoted in writing after the free diagnosis — a company with two open months and one with five open years are different jobs entirely.

อ่านต่อรายจังหวัด